经济学收益对会计收益概念及收益报告体系的影响  

The Effect of Economic Income on Accoumting Income Concept and Income Reporting System

作　　者：刘金星[1] 

机构地区：[1]长春税务学院,吉林长春130021

出　　处：《商业研究》2004年第9期7-9,共3页Commercial Research

摘　　要：传统会计收益的主要缺陷在于与决策不相关。为增强相关性 ,会计收益概念逐渐向经济学收益概念靠拢 ,经济学收益对会计收益及收益报告体系都具有实质性的影响。英、美及国际会计准则委员会应用全面收益概念对会计收益进行改进并编制全面收益表 ,这一趋势也会影响到我国的收益理论与实务。The main deficiency of traditional accountion income lies its unrelativity to decision. To enhance the relativity, accounting income concept gradually approach to economic income concept, which has a substantial influence on accounting income and income reporting system. Since ASB、FASB and IASC all apply the concept of comprehensive income to improve accounting income and prepare comprehensive income staement this trend will surely affect CHINA income theory and income accounting practice.

关 键 词：经济学收益 会计收益 资本保全 概念 资产负债表 会计要素 全面收益表 财务报告体系 

分 类 号：F275.4[经济管理—企业管理] F270.3[经济管理—国民经济]